Ohio Office of Budget and Management

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Rhodes Tower, Columbus, Ohio
Ohio Statehouse
GAAP

Information for State Agencies

Capital Assets Policies (PDF, .2 MB)

Financial reporting and accounting policies for capital assets other than highway and bridge related infrastructure.

Independently Audited Organizations

OBM reports for fiscal year 2008 GAAP financial reporting.

Last Receipt Date Guidelines (PDF, .3 MB)

For agency coding of payments shortly before and after fiscal year end.